Section 44 of CGST Act 2017: Furnishing Annual Return

Section 44 : “Furnishing Annual Return” (CGST Act, 2017)

Provisions under Section 44 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing Annual Return”, are as under:

(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.

(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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